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2018 (9) TMI 766 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - alleged forgery of signature of the Assistant Commissioner of Customs on the duplicate copy of shipping bill no. 11288/21.05.2005 which had, inadvertently, been left blank while approving the shipment - Held that:- It would appear that the original and triplicate copies of the shipping bill had been duly approved by the ‘proper officer’ and that the duplicate copy was not signed. The employee tasked with the completion of documentation formalities had admitted to the forgery of signature owing to the incumbent officer being on leave. That undoubtedly, as found by the Principal Commissioner of Customs, is not tolerable - the conclusion following from the report of the duly constituted inquiry authority that the licencee had failed in supervisory responsibilities is not on the same footing. The lack of any finding in the impugned order that the customs broker was aware, let alone, of conniving in the forgery. In the first round, the licencing authority was not convinced that the supervision was expected to extend to such matters as the licencee was not informed about - the revocation of licence and forfeiture of security deposit has been ordered in the absence of any further evidence recorded in this round that could lead to a different conclusion - it is apparent that the Principal Commissioner of Customs (General) did not appear to have applied his mind to the facts and circumstances, the framework of the chargesheet and the findings of the inquiry authority before proceeding to penalise the appellant. It cannot be overlooked that there was sufficient probability of misconstruing the remand order of the Tribunal. Revocation and forfeiture set aside - appeal allowed - decided in favor of appellant.
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